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Transient Lodging Tax

Hotels that rent rooms or spaces to any person on a transient basis, that is, 90 consecutive days or less, must collect both a City tax and a state tax.

Due Dates

Transient lodging taxes are due the last day of the month following the month being reported.

Month Taxes Collected from Customer

Due Date

January

February 28

February

March 31

March

April 30

April

May 31

May

June 30

June

July 31

July

August 31

August

September 30

September

October 31

October

November 30

November

December 31

December

January 31

Computation of Tax

The City tax is 6.5 percent of the total amount of the room rental charge plus $1 per room per night. The state transient occupancy tax is 2.0 percent of the total amount of the room rental charge. Combined, the tax on room rentals is 8.5 percent of the room rental change plus $1 per room per night.

Filing Procedures

Every hotel collecting City and state transient lodging taxes must file a transient lodging tax return and remit taxes monthly to the City. Monthly returns and remittances must be filed with the Finance Department on or before the last day of each month covering the amount of tax collected during the preceding month.

Definitions

Hotel - Any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, or any other place offering lodging for compensation.

Person - Any individual, firm, partnership, association, corporation, person acting in a representative capacity or any group of individuals acting as a unit.

Transient - Any person who, at his expense or at the expense of another, obtains lodging at a cost in a hotel for a period of not more than 90 consecutive days.

Excluded from Taxation

The following are exempted from the transient lodging tax:

Room rentals paid directly by the federal, state, or City government;

Room rentals paid to any hospital, medical clinic, convalescent home or home for aged people;

Room rentals paid by any person enrolled in, and attending full-time, a school, college or university within the corporate limits of the City; and

Rentals paid by foreign diplomats holding a tax exemption card issued by the U.S. State Department.

Bonds for Fiduciary Taxes

Any business more than two months past due in the payment of admissions, meal sales, or transient lodging taxes may be required to post a bond for these taxes. Since fiduciary taxes collected from customers are held in trust by the business owner, they should not be commingled with the business' operating funds.

Business Records and Reports Subject to Audit

Persons liable for the tax should keep current and accurate records for a period of three years for audit by the City.